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Business Taxes Law Guide—Revision 2025
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 4. Assessment and Effect of Tax* (View entire chapter)
Article 1. Tax Returns and Initial Payments
Article 2. Initial Assessments
- 12411 Duplicate copy of return forwarded to board
- 12412 Initial assessment of tax
- 12413 Notice of initial assessment
- 12414 Overpayments may be offset
Article 3. Deficiency Assessments
Article 4. Effect of Tax
* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy".